2. Properties left empty by a deceased person

An unoccupied property is exempt if the person who was liable to pay Council Tax has died, the property has remained unoccupied since the date of death, and probate has not been granted.

Exemption continues for up to 6 months after the grant of probate or after the letters of administration have been made.

Where there are other residents in the property, no exemption can be applied. Where a property is owned jointly, the death of one joint owner does not enable this exemption.